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There are two popular algorithms of resampling non-multiple sample rates: interpolation and over/down multiple resampling.

Many DAC use internal oversampling for better restoring audio signal.
What better input sample rate for DAC?

Often sample rate conversion algorithms based on multiplying / dividing frequency and digital filtration.

Filtration used for elimination artifacts appears after each altering sample rate.

Exists two main types of filters: linear and minimal phase.

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